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Jersey decisions
Decisions matching the current search
Representation of Dominion Fiduciary Trust Ltd re The F Trust (Royal Court : Hearing (Civil) : MacRae : Trust) [2025] JRC 242 (2 October 2025)
The Royal Court of Jersey set aside trust arrangements created for tax mitigation after finding the parties acted under serious tax-law mistake.
Representation of Fiduciary Trust Limited re E Trust [2024] JRC 168 (06 August 2024)
The Jersey Royal Court set aside a June 2016 declaration of trust over London properties for mistake, holding the assets were always held for the settlor absolutely.
Representation of A re the E Settlement [2022] JRC 052 (28 February 2022)
The Jersey Court set aside the E Settlement for mistake, finding the settlor misunderstood the risk that HMRC could revisit his domicile and tax position.
A and B v C and Ors [2018] JRC 174A (18 September 2018)
The Jersey Royal Court set aside mistaken trust transfers driven by tax advice, restored the original settlement, and ratified related trustee actions.
In the matter of A (Probate) [2013] JRC 148 (29 July 2013)
The Jersey court varied a will under Article 25 of the Probate (Jersey) Law 1998 to restructure trust assets and reduce potential UK capital gains tax.
In the matter of DD [2010] JRC 193 (21 October 2010)
The Jersey Royal Court rectified a trust deed and declaration after finding a genuine drafting mistake: the parties intended an interest in possession trust, not a discretionary trust.
In re Howe No. 1 Trust v [2007] JLR 660 (24 December 2007)
The court applied the Hastings-Bass principle to set aside a trustee’s investment decision made without proper regard to a change in UK capital gains tax law.
In re Green GLG Trust v [2002] JRC 235 (09 December 2002)
The Royal Court of Jersey held that the Hastings-Bass principle applies in Jersey and declared four capital appointments void ab initio for tax reasons.
Richard Colin Douglas Settlement [2000] JRC 56 (03 April 2000)
The Royal Court of Jersey approved a trust variation to help avoid capital gains tax, holding that tax minimisation could benefit unborn beneficiaries.
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